ITP calculator

Rules for deeds signed in 2026

The home

Where it is, its price and whether it is new

Region

Where the home is. Each region sets its own rates.

New or second-hand

New means the first sale by the developer.

Price in the deed

€

The price stated in the deed, including any garage sold with the home.

Reference value (optional)

€

From the Catastro. If it is above the price, the tax is worked out on it.

Protected housing (VPO)

Only if the home is officially classed as vivienda de protección oficial.

Your situation

Reduced rates you may qualify for

It will be my main home

Every reduced rate is for the home you will live in.

Your age

years

Your age on the date of the deed. Leave it empty to skip the young-buyer rates.

Large family (familia numerosa)

With the official familia numerosa title in force on the date of the deed.

In a rural area with a tax benefit

Only if the municipality is on the region's official list.

Frequently asked questions

What is ITP?

ITP (Impuesto sobre Transmisiones Patrimoniales Onerosas) is the tax you pay when you buy a second-hand home in Spain. Each region sets its rate, usually between 6% and 10%, with lower rates for young buyers, large families and other cases.

Do I pay ITP on a new home?

No. A new home bought from the developer pays 10% IVA (IGIC in Canarias, IPSI in Ceuta and Melilla) plus AJD on the deed, usually between 0.5% and 1.5%.

How is ITP worked out?

The base is the higher of the price and the Catastro's reference value. The region's rate is applied to it, or its scale by brackets, and any reduced rate or discount you qualify for.

ITP calculator

The home

Your situation

Frequently asked questions

See also

ITP calculator

The home

Your situation

Frequently asked questions

See also